Reprocessing/ Relabeling and Re-distillation of Beer Stock

Maharashtra eGazette Notification Summary

Amended Rule/Section: Commissioner's Circular FLR 112015/3200/पाच(ब) dated July 17, 2015

Type of Change: Clarification Circular

What Changed:
This circular clarifies that the provisions of the July 17, 2015 circular regarding reprocessing, relabeling, and re-distillation of liquor stock apply equally to beer. The original circular granted district-level authorities permission to allow manufacturers to reprocess/relabel/re-distill foreign liquor that remained unsold at manufacturing units or was returned due to quality issues. However, confusion arose regarding whether beer was included, leading district offices to unnecessarily refer beer-related cases to the Commissioner's office for approval. This clarification confirms that under the Bombay Foreign Liquor Rules, 1953, Rule 6, the definition of "foreign liquor" includes spirits, wine, fermented liquor (including beer, porter, cider), and mild liquor. Therefore, beer manufacturers can now obtain district-level permissions for reprocessing/relabeling/re-distillation without referring cases to the Commissioner's office.

Key Details:

• Applies to beer stock that remains unsold at manufacturing units
• Covers beer returned to manufacturers due to taste or quality defects
• District-level Superintendents now have authority to grant permissions
• No need to refer such beer cases to Commissioner's office
• Based on definition of foreign liquor in Bombay Foreign Liquor Rules, 1953, Rule 6
• Fermented liquor category explicitly includes beer, porter, cider

Effective Date: June 30, 2016 (date of circular issuance)

Authority: Commissioner of State Excise, Maharashtra State, Mumbai